Kin, Alfonsa Hildegardis, et al. “The Effect of Budgetary Participation and Organizational Culture on Managerial Performance With Work Motivation As a Moderating Variable”. Jurnal Akuntansi Dan Perpajakan, vol. 9, no. 1, Mar. 2023, pp. 133-47, doi:10.26905/ap.v9i1.9429.